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DTSTAMP:20260505T231714
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DTSTART:20260219T180000Z
DTEND:20260219T213000Z
UID:434750
SUMMARY:SAS No. 122, AU 240, Consideration of Fraud in a Financial Statement Audit
LOCATION:Webinar
DESCRIPTION:SAS No. 122, AU 240, Consideration of Fraud in a Financial Statement Audit\n\n02/19/26 12:00 PM CST\n - 02/19/26 03:30 PM CST\Description:\nWhen performing a financial statement audit, auditors have always been responsible for the detection of anything that would cause a material misstatement of the financial statements whether caused by error of fraud.  However, in the past the audit profession focused on material misstatements due to errors and more or less ignored the possibility of misstatements due to fraud.  Now, SAS No. 122, AU 240 requires significant documentation as to what the auditor did in order to determine if there any material risk of a misstatement of the financial statements.  This presentation is an overview of what the auditor is to document in there working papers on every financial audit as to the procedures they performed in order to determine the risk of a material misstatement.  If a material risk is discovered, they are then required to document what they did in order to determine if the financial statements were misstated.
 Speakers:Dennis F. Dycus, CFE, CPA, CGFM\Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:SAS No. 122, AU 240, Consideration of Fraud in a Financial Statement Audit<br /><br />02/19/26 12:00 PM CST - 02/19/26 03:30 PM CST<br />Description:<br /><p style="text-align:justify">When performing a financial statement audit, auditors have always been responsible for the detection of anything that would cause a material misstatement of the financial statements whether caused by error of fraud.&nbsp; However, in the past the audit profession focused on material misstatements due to errors and more or less ignored the possibility of misstatements due to fraud.&nbsp; Now, SAS No. 122, AU 240 requires significant documentation as to what the auditor did in order to determine if there any material risk of a misstatement of the financial statements.&nbsp; This presentation is an overview of what the auditor is to document in there working papers on every financial audit as to the procedures they performed in order to determine the risk of a material misstatement.&nbsp; If a material risk is discovered, they are then required to document what they did in order to determine if the financial statements were misstated.</p>
<br><b>Speakers:</b><br>Dennis F. Dycus, CFE, CPA, CGFM<br><br />Location:<br />Webinar<br /><br />,  
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